A Research On Tax Planning And Risk Prevention Of Export Trade Of A Group In Tianjin

During the past 40 years of reform and opening up,foreign trade has played an important role in China becoming the world's second largest economy,among which export trade has been an important path to realize China's economic development strategy and domestic prosperity and stability.In recent years,the economic downward pressure in China has been in existence,while the international economic situation has taken momentum but has not truly exited the trouble,our export trade pressure is still great.In view of this,export enterprise must recognize that situation,streamline their thinking and respond positively.Tax planning is an important means to improve the economic benefit and improve the management level of the enterprise.Export enterprises need to pay attention to tax planning.At the same time,the export business process of our country is long and diversified.Although the taxation legal system and the collection and management environment have given tax planning space for export business,due to many reasons such as insufficient research and practice of tax planning in China,many enterprises lack correct understanding of tax planning,fail to form clear tax planning ideas of the system,lack the experience of tax planning practice,or equate “tax planning” with “tax avoidance”or other “tax-saving”means that contradict the spirit of tax law legislation,which brings about the risk of tax to the enterprise.Tianjin,as an important port city in the north of China,has always been in the forefront of import and export trade.A Group,which mainly produces and operates chemical products,has a large scale of export business and rich experience,which is suitable for case study.In view of that tax policy on export tax refund of VAT in China,the author will make use of relevant tax planning theory and thought,in combination with the tax administration work of our country and the actual production and operation of A,and put forward the risk controlled tax planning scheme and the tax management proposal in respect of profit and tax,in order to help enterprises increase circulating fund and realize more profit,reduce tax burden of enterprise,evade the tax risk,enhance the competitiveness of the enterprise,and provide reference for other export enterprises.